1.ADD is exempt only for imports under AA,EOU and SEZ
https://www.dgtr.gov.in/faq Directorate
General of Trade Remedies FAQ
Q.20. Does the levy of Anti Dumping
duty on a particular product extend to all imports of that product? Which
imports are exempt from such duty ?
Ans. The levy of anti dumping duty is both
exporter specific and country specific.
It extends to the imports from only those countries in respect
of which dumping has been alleged and the complaint has been filed and duty
recommended.
Such duty will not apply to the imports from other countries in
respect of which the domestic industry has not alleged dumping.
However, the anti dumping duty is not payable on imports against
the Advance
License scheme or on imports by the 100% EOUs /EPZ units, even if such
imports are from the countries under complaint.
2 ADD
is not exempt for imports under EPCG
The customs Notification number 26/2023 dated 1st April, 2023 regarding
EPCG, Sl 1(ii) does not
mention the ADD section 9A
of the Customs Tariff Act, 1975 in
exempted additional duties list hence imports under EPCG is not exempted from
ADD
3.Imports under IGCR
The Customs (Import of Goods
at Concessional Rate of Duty or for Specified End Use) Rules, 2022 Rule
2 ( b) reads as follows;
“ an
importer intends to avail the benefit of any notification and such benefit is
dependent upon the use of the goods imported being covered by that notification
for the manufacture of any commodity or provision of output service or being
put to a specified end use”
It is clear that IGCR rules is applicable
for the importers ( category : manufacturers) for the
specified end use of the materials imported and there is no condition on the export
of finished goods made out of raw material imported under IGCR. Hence there is no
exemption from Anti dumping duty for the imports under IGCR
